Appropriation Act, 1996

Amendment of section 135B (repayment of amounts in respect of vehicle registration tax in certain cases) of the Finance Act, 1992 .

3.—Section 135B (inserted by section 98 of the Finance Act, 1995 and amended by section 73 of the Finance Act, 1996 ) of the Finance Act, 1992 , is hereby amended in subsection (1) by the substitution in paragraph (a) of “31st day of December, 1997” for “31st day of December, 1996”, and the said paragraph (a), as so amended, is set out in the Table to this section.

TABLE

(a) the vehicle is first registered during the period from the 1st day of July, 1995 to the 31st day of December, 1997.